The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-08-02
TIPS on TOBiCCO TRADE.
ASSISTANT SECRETARY MAY.
NARD GIVES A DECISION.
II is In Regard TO Certain Leaf
Tobacco Imported From
Mexico.

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Secretary Maynard today gave a de-
cisiou In regard to The classic cation of
leaf tobacco, which will b. of interest
t. the tobacco trade. The question
arc @ on a decision OF ths collector Of
FL Pabo, Tex, assessing duty at the
rate Of 20 cents per pound on certain
le,itobscco imported from Mexico, Of
which SO ont Of every 100 leaves we're
of the requisite szs and fineness for
use as Wrappers, and lC0 OF which
leaves weighed lees than
pound. The determination Of the
poiuts involved depends principally
upon the idea to be adopted ascertain
ing whether Is per ceot. Of the com.
modify is o. the weight and quality
which renders IL Liable to the rate OF
duIy imposed. In his decision Judge
Maynard says: "rhs su jet of The tax
is leaf tobscco,' not bales, or hands,
or 'packsges' OF leaf tobacco, an 4 the
liability 10 duty cannot be made TO de-
pend upon the form Of the packsgs In
which the importation Is made. Every
leaf, IS per cent. OF which 10 suitable
for wrappers and weight Of which
is such that more than one hundred
leaves would be required to weigh
pound, lie declared to be
liable TO the high rate of
duty. This view lie further strength.
ened by the provision In the psrsgra ID
th.t IL determining the weight the In.
dividual leaves alone are to be re-
garssJ. The weight is not 10 be- de-
lerfrtfd by hands or packages or
tagnbnt by leaves. II Is commended
thstfh deteImiuing the percentage
suitable for wrappers the government
cannot inclu Q any more than that
psrt OF each !, af which ia actually aud
fioally used In the mar uiacture OF
cigar, aud hence II Is farther co offended
tnal II ia working up tho leaf
50 per cent. OF IL does not
thus enter into the manufacture
OF the cigar as tuch p'oduct
tben the tobacco IS dutiable 1T the
low rate. And, as In no case s. per
cent OF any leaf 10 ever thus used, IL
would follow that the high rate oi
duy could never DO imposed. ] do
not think that such a construction
can be sustained. The law has refer.
ente 10 leaf t1bacco In the condition
when imported and not TO the iinal re.
suits which msy be CD aimed
from ite manufacture into
Cigars. II is dealing with a kind
we'll known 10 the trade az suitable
for wrappers, that lie, ft 10 bs set
apart for use for such purpose, aud II
So per cent. OF the leaf pTopsrly comes
within that designation and is OF the
requisite weight, the conditions Of
the law are met and the high rate Of
duty should DO imposed. II has been
suggested that II would b. difiicult, II
not imprRclicsble, for the appraiser -
adopt the leaf n q unit, but II 10 not
believed that snch 40 objection res 3
upon tsnsble gTounds. Judge Maynsrd
reviews the method Of determining the
classification Of leaf tobacco. He
says: at Is the practice to regard
the hand or package as the unit, and
In case 50 per cent Of Il IL not found
10 be OF light weight and suitable for
wrapperp, then 10 regard the whole
importation a. dutiabls at IS cents
per pound. | think such practice IA
not In accordance with the intent OF
the Law, aud should be- discontinued.
II follows that In the Gao under con.
alteration 80 per cent. OF the invoice
was dutiAble OF 70 cents per pound and
u per cent. at 80 cents per pound"
The collector az III PAso 10 instructed
TO reltquitate the entry accordin ely
and refund the excess Of duties. The
Assistant s ere AIRY refers 10 the rSesnt
application on bshali OF importers for
a modification OF the instructions here
tniore eiyen to the collector ut Nav
Yoik and says that the Department
declines 10 issue any further instruc.
tons on the subject thaa are con.
tanned In the present decision, which
is intended 10 supeistde all previously
instructed which may be In conf i